Central Goods and Services Tax (Eighth Amendment) Rules, 2020.

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..... 4 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017 , namely: - 1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) They shall come into force from 1st July,2020. .....

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..... gistered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37 , for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . [F. No. CBEC-20/06/08/2020-GST] .....

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